9911796707
TMI Blog1996 (3) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... . After hearing both the sides we set aside the order of dismissal and restore the appeal on file in view of the reasons mentioned in the petition for restoration . Accordingly the appeal itself is heard. 2. The present appeal is directed against the order passed by the Additional Collector of Customs Central Excise, Madurai in Order No. 31/91, dated 26-12-1991. The learned Advocate Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scraps are liable for duty and they have no grievance against that part of the order. However, he stated that the scraps in question are classifiable under Chapter Heading 7203.20 and not 7212.90. In this connection he drew our attention to the order passed by the learned Additional Collector. He stated that the reasons given by the Additional Collector is that these scraps in question are capabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of metal containers. These are scraps which are produced during the manufacture of metal containers and we observe that in the impugned order nothing is stated as to what are the dimensions of these scraps and as to how they are capable of being used otherwise than melting. The burden is on the Department to prove that these scraps which are generated during the course of manufacture of metal con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as waste and scrap of steel. In this view of the matter we find that the orders passed by the learned adjudicating authority are not in accordance with law and the waste and scrap of steel sheets which arises during the manufacture of metal containers are classifiable under 7203.20 in the facts and circumstances of this case and the available evidence on record. Accordingly the appeal is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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